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V1312-22 9 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · derechos de imagen

Dividends from image licensing society not taxable in IRPF if special regime already applied

A Spanish resident footballer asks whether dividends from a Dutch society where she licensed her image are exempt or if she can deduct amounts already paid. The DGT responds that such dividends are not subject to IRPF taxation to the extent they have already been taxed under the special image rights regime.

The question raised

Whether income derived from dividends could allow for the deduction of amounts already paid by the taxpayer in their Personal Income Tax (IRPF) regarding the aforementioned income, or whether such income would be exempt.

The DGT's ruling

Pursuant to Article 92.6.1 of the Personal Income Tax Law (LIRPF), dividends or profit shares distributed by the company shall not be imputed to the personal tax of the shareholders to the extent of the amount previously imputed by the natural person for the assignment of image rights. These dividends shall not entitle the holder to a deduction for international double taxation.

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